[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR2520.101-1] [Page 384-385] TITLE 29--LABOR CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR PART 2520_RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE--Table of Contents Subpart A_General Reporting and Disclosure Requirements Sec. 2520.101-1 Duty of reporting and disclosure. Subpart A_General Reporting and Disclosure Requirements Sec. 2520.101-1 Duty of reporting and disclosure. 2520.101-2 Annual reporting by multiple employer welfare arrangements and certain other entities offering or providing coverage for medical care to the employees of two or more employers. 2520.101-3 Notice of blackout periods under individual account plans. Subpart B_Contents of Plan Descriptions and Summary Plan Descriptions 2520.102-1 [Reserved] 2520.102-2 Style and format of summary plan description. 2520.102-3 Contents of summary plan description. 2520.102-4 Option for different summary plan descriptions. Subpart C_Annual Report Requirements 2520.103-1 Contents of the annual report. 2520.103-2 Contents of the annual report for a group insurance arrangement. 2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust. 2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account. 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes. 2520.103-6 Definition of reportable transaction for Annual Return/ Report. 2520.103-8 Limitation on scope of accountant's examination. 2520.103-9 Direct filing for bank or insurance carrier trusts and accounts. 2520.103-10 Annual report financial schedules. 2520.103-11 Assets held for investment purposes. 2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities. Subpart D_Provisions Applicable to Both Reporting and Disclosure Requirements 2520.104-1 General. 2520.104-2--2520.104-3 [Reserved] 2520.104-4 Alternative method of compliance for certain successor pension plans. 2520.104-5--2520.104-6 [Reserved] 2520.104-20 Limited exemption for certain small welfare plans. 2520.104-21 Limited exemption for certain group insurance arrangements. 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans. 2520.104-23 Alternative method of compliance for pension plans for certain selected employees. 2520.104-24 Exemption for welfare plans for certain selected employees. 2520.104-25 Exemption from reporting and disclosure for day care centers. 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations. 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. 2520.104-28 [Reserved] 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants. 2520.104-42 Waiver of certain actuarial information in the annual report. 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements. 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans. 2520.104-45 [Reserved] 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants. 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports. 2520.104-48 Alternative method of compliance for model simplified employee pensions--IRS Form 5305-SEP. 2520.104-49 Alternative method of compliance for certain simplified employee pensions. 2520.104-50 Short plan years, deferral of accountant's examination and report. [[Page 385]] Subpart E_Reporting Requirements 2520.104a-1 Filing with the Secretary of Labor. 2520.104a-2--2520.104a-4 [Reserved] 2520.104a-5 Annual report filing requirements. 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement. 2520.104a-7 [Reserved] 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request. Subpart F_Disclosure Requirements 2520.104b-1 Disclosure. 2520.104b-2 Summary plan description. 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description. 2520.104b-4 Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits. 2520.104b-10 Summary Annual Report. 2520.104b-30 Charges for documents. Subpart G--Recordkeeping Requirements 2520.107-1 Use of electronic media for maintenance and retention of records. Authority: 29 U.S.C. 1021-1025, 1027, 1029-31, 1059, 1134 and 1135; Secretary of Labor's Order 1-2003, 68 FR 5374 (Feb. 3, 2003). Sec. 2520.101-2 also issued under 29 U.S.C. 1132, 1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.102-3, 2520.104b-1 and 2520.104b- 3 also issued under 29 U.S.C. 1003,1181-1183, 1181 note, 1185, 1185a-b, 1191, and 1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under 26 U.S.C. 401 note, 111 Stat. 788. The procedures for implementing the plan administrator's duty of reporting to the Secretary of Labor and disclosing information to participants and beneficiaries are located in subparts D, E and F of this part. (Approved by the Office of Management and Budget under control number 1210-0016) [41 FR 16962, Apr. 23, 1976, as amended at 46 FR 62845, Dec. 29, 1981]